EPPENDORF APPLICATION TECHNOLOGIES: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
EPPENDORF APPLICATION TECHNOLOGIES
NACE 72.109, Other research and development on natural sciences
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€288,263
2024 · €324,599-€36,336
Equity
€600,133
2024 · €511,871+€88,263
Cash
€619,361
2024 · €643,109-€23,748
Balance sheet total
€1.3m
2024 · €1.2m+€77,458
Largest movements
Assets
- Tangible fixed assets +€101,080
up €101,080 (+31.8%), from €318,345 to €419,425
of which Furniture and vehicles: +€54,458
- Receivables within one year +€28,054
up €28,054 (+16.2%), from €172,652 to €200,705
of which Trade receivables: +€24,150
- Cash -€23,748
down €23,748 (-3.7%), from €643,109 to €619,361
mainly Investment in fixed assets (net) (-€218,149) and Contributions, distributions and other (-€200,000)
- Deferred charges and accrued income -€22,545
down €22,545 (-47.3%), from €47,651 to €25,106
Equity and liabilities
- Profit (loss) carried forward +€76,205
up €76,205 (+32.2%), from €236,871 to €313,076
- Trade debts -€25,188
down €25,188 (-11.8%), from €214,249 to €189,061
Income statement
- Staff costs +€64,259
up €64,259 (+4.0%), from €1.6m to €1.7m
- Goods and materials -€46,110
down €46,110 (-21.5%), from €214,589 to €168,479
of which Purchases: -€38,398
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€324,599
Turnover
-€5,120
Other operating income
+€1,460
Goods and materials
+€46,110
Services and other goods
-€21,449
Staff costs
-€64,259
Depreciation
+€2,023
Write-downs
-€5,383
Other operating charges
-€1,711
Other operating items
+€18,618
Financial income
-€3,517
Financial charges
+€404
Taxes
+€509
Deferred taxes and other
-€4,019
Result 2025
€288,263
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€394,401
Investment
-€218,149
Financing
-€200,000
Cash 2024
€643,109
From operations (derived)
+€394,401
Net result for the year
+€288,263
Depreciation
+€117,069
Stocks and contracts
+€5,383
Receivables within one year
-€28,054
Deferred charges and accrued income
+€22,545
Provisions
+€4,019
Trade debts
-€25,188
Tax, wage and social debts
+€10,364
Investment (derived)
-€218,149
Investment in fixed assets (net)
-€218,149
Financing
-€200,000
Contributions, distributions and other
-€200,000
Cash 2025
€619,361
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,769 | €1,311,227 | +€77,458 | +6.3% |
| Fixed assets | 21/28 | €318,807 | €419,888 | +€101,080 | +31.7% |
| Tangible fixed assets | 22/27 | €318,345 | €419,425 | +€101,080 | +31.8% |
| Plant, machinery and equipment | 23 | €255,439 | €296,009 | +€40,570 | +15.9% |
| Furniture and vehicles | 24 | €41,319 | €95,777 | +€54,458 | +131.8% |
| Other tangible fixed assets | 26 | €21,587 | €27,639 | +€6,053 | +28.0% |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Other financial fixed assets | 284/8 | €462 | €462 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €914,961 | €891,339 | -€23,622 | -2.6% |
| Stocks and contracts in progress | 3 | €51,550 | €46,167 | -€5,383 | -10.4% |
| Stocks | 30/36 | €5,383 | €0 | -€5,383 | -100.0% |
| Raw materials and consumables | 30/31 | €5,383 | €0 | -€5,383 | -100.0% |
| Contracts in progress | 37 | €46,167 | €46,167 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €172,652 | €200,705 | +€28,054 | +16.2% |
| Trade receivables | 40 | €157,236 | €181,386 | +€24,150 | +15.4% |
| Other amounts receivable | 41 | €15,416 | €19,319 | +€3,903 | +25.3% |
| Cash at bank and in hand | 54/58 | €643,109 | €619,361 | -€23,748 | -3.7% |
| Deferred charges and accrued income | 490/1 | €47,651 | €25,106 | -€22,545 | -47.3% |
| Total equity and liabilities | 10/49 | €1,233,769 | €1,311,227 | +€77,458 | +6.3% |
| Equity | 10/15 | €511,871 | €600,133 | +€88,263 | +17.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €37,058 | +€12,058 | +48.2% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €12,058 | +€12,058 | |
| Profit (loss) carried forward | 14 | €236,871 | €313,076 | +€76,205 | +32.2% |
| Provisions and deferred taxes | 16 | - | €4,019 | +€4,019 | |
| Deferred taxes | 168 | - | €4,019 | +€4,019 | |
| Amounts payable | 17/49 | €721,898 | €707,074 | -€14,824 | -2.1% |
| Amounts payable within one year | 42/48 | €721,898 | €707,074 | -€14,824 | -2.1% |
| Trade debts | 44 | €214,249 | €189,061 | -€25,188 | -11.8% |
| Suppliers | 440/4 | €214,249 | €189,061 | -€25,188 | -11.8% |
| Taxes, remuneration and social security | 45 | €307,649 | €318,013 | +€10,364 | +3.4% |
| Taxes | 450/3 | €12,415 | €11,208 | -€1,207 | -9.7% |
| Remuneration and social security | 454/9 | €295,235 | €306,806 | +€11,571 | +3.9% |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Operating income | 70/76A | €2,878,656 | €2,892,296 | +€13,640 | +0.5% |
| Turnover | 70 | €2,632,756 | €2,627,635 | -€5,120 | -0.2% |
| Other operating income | 74 | €245,901 | €247,360 | +€1,460 | +0.6% |
| Non-recurring operating income | 76A | - | €17,300 | +€17,300 | |
| Operating charges | 60/66A | €2,552,709 | €2,596,060 | +€43,352 | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €214,589 | €168,479 | -€46,110 | -21.5% |
| Purchases | 600/8 | €206,878 | €168,479 | -€38,398 | -18.6% |
| Change in stocks: decrease (increase) | 609 | €7,711 | €0 | -€7,711 | -100.0% |
| Services and other goods | 61 | €601,139 | €622,588 | +€21,449 | +3.6% |
| Remuneration, social security and pensions | 62 | €1,613,500 | €1,677,759 | +€64,259 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,091 | €117,069 | -€2,023 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €5,383 | +€5,383 | |
| Other operating charges | 640/8 | €3,071 | €4,782 | +€1,711 | +55.7% |
| Non-recurring operating charges | 66A | €1,318 | €0 | -€1,318 | -100.0% |
| Operating profit (loss) | 9901 | €325,948 | €296,236 | -€29,712 | -9.1% |
| Financial income | 75/76B | €3,747 | €230 | -€3,517 | -93.9% |
| Recurring financial income | 75 | €3,747 | €230 | -€3,517 | -93.9% |
| Income from current assets | 751 | €3,726 | €0 | -€3,726 | -100.0% |
| Other financial income | 752/9 | €21 | €230 | +€209 | +996.6% |
| Financial charges | 65/66B | €4,058 | €3,654 | -€404 | -9.9% |
| Recurring financial charges | 65 | €4,058 | €3,654 | -€404 | -9.9% |
| Debt charges | 650 | €20 | €0 | -€20 | -100.0% |
| Other financial charges | 652/9 | €4,038 | €3,654 | -€384 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €325,637 | €292,812 | -€32,825 | -10.1% |
| Transfer from deferred taxes | 780 | - | €306 | +€306 | |
| Transfer to deferred taxes | 680 | - | €4,325 | +€4,325 | |
| Income taxes | 67/77 | €1,039 | €530 | -€509 | -49.0% |
| Taxes | 670/3 | €1,039 | €530 | -€509 | -49.0% |
| Profit (loss) for the period | 9904 | €324,599 | €288,263 | -€36,336 | -11.2% |
| Transfer from tax-exempt reserves | 789 | - | €917 | +€917 | |
| Transfer to tax-exempt reserves | 689 | - | €12,975 | +€12,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €324,599 | €276,205 | -€48,394 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.